Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 127

127 .         Transfer of, or agreement for the transfer of, dutiable property from superannuation fund to member

                Nominal duty is chargeable in respect of a transfer of, or an agreement for the transfer of, dutiable property from the trustee of a superannuation fund to a member of the fund if —

            (a)         the member was a member when the property first became part of the fund; and

            (b)         the unencumbered value of the property transferred does not exceed the value of the member’s interest in the fund.

Subdivision 3 — Transactions related to the break-up of a marriage or de facto relationship

        Note:         Section 113 provides for an exemption from duty to the extent that a dutiable transaction is effected by a matrimonial instrument or a de facto relationship instrument.